Category: Regulatory

The case OECD released both the Interim Economic Outlook 2025 and OECD presents the Global Debt Report 2025. Source: Outlook 2025 & Global Debt Report 2025 The commentary Both reports are crucial to understand the economic...

The case BX Digital, a subsidiary of BX Swiss AG and part of the Boerse Stuttgart Group, has received approval from the Swiss Financial Market Supervisory Authority (FINMA) to operate a Distributed Ledger Technology (DLT)...

The case The Federal Act on the Harmonisation of Direct Taxes of the Cantons and Communities (Tax Harmonisation Act, StHG) of 14 December 1990 established the framework for direct taxation, designating the types of taxes to be...

The case After the first part “What this toolbox ought to include” Prof. Dr Urs Zulauf now comments in the second part on “Who will be affected by the wave of regulations?” Source: Urs Zulauf (German)...

The case New instruments for FINMA – Prof. Dr. Urs Zulauf comments on what this toolbox ought to include. Source: Urs Zulauf (German) – worth reading The commentary “The CS emergency merger has triggered a wave of...

The case Public access to tax registers – status of legislation: 1 January 2025. Source: Steuer Dossier – Öffentlichkeit der Register (PDF); updated as per 12 March 2025 The commentary Under the legal provisions of 1...

The case FINMA is providing information on the status of the licensing of asset managers and trustees today. Ever since the beginning of 2020, professional asset managers and trustees have been required to have a licence....

The case Today, the Federal Council initiated a public consultation on adopting a new Foreign Account Tax Compliance Act (FATCA) agreement, thus paving the way for transitioning from the existing Model 2 to Model 1. Source:...

The case EU has adopted 16th sanctions package against Russia. Source: EU 16th sanctions package The commentary The 16th package targets systemically important sectors of the Russian economy such as energy, trade, transport,...

The case On 22 June 2024 Switzerland signed a new FATCA IGA under Model 1, which will enter into force on 1 January 2027. The adjustments concern, among other things, the FATCA portal, documentation requirements, withholding...

The case Today, the Federal Council submitted a dispatch to parliament proposing an extension of the international automatic exchange of information in tax matters (AEOI) to crypto-assets. Source: admin.ch  The commentary This...

The case According to Bank Raiffeisen, the current development on the Swiss residential property market is showing a remarkable turnaround. Source: Raiffeisenbank Immobilien Schweiz | 1. Q 2025 -worth reading / Basic text...